Supreme Court · 2008 INSC 150 · Decided 7 February 2008
Commissioner of Customs & Central Excise, Goa v. Phil Corporation LTD.
- Court
- Supreme Court of India
- Citation
- 2008 INSC 150 · [2008] 2 S.C.R. 531
- Case number
- CIVIL APPEAL No. 2215/2002
- Decided
- 7 February 2008
- Bench
- ASHOK BHAN, DALVEER BHANDARI (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 2(f)(ii)
Headnote
2 S.C.R. 531 -)' COMMISSIONER OF CUSTOMS & A CENTRAL EXCISE, GOA v. PHIL CORPORATION LTD. (Civil Appeal No. 2215 of 2002) FEBRUARY 7, 2008 B (ASHOK BHAN AND DALVEER BHANDARI, JJ.) ~ Central Excise Tariff Act, 1985: Chapter Heading 20.01-10- Chapter 20 - HSN Note - c Classification of 20 - HSN is a safe guide for purpose of deciding issues of classification - Interpretation D of Statutes - HSN explanatory notes - Significance· of in classification of products . .. ~ The respondent assessee in C.A. No. 2215 of 2002 was engaged in the business of processing cashewnuts, E
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